Duty free allowances define permitted accompanied baggage and set tobacco and alcohol limits for residents and tourists. Duty free allowances for Indian residents, foreigners residing in India, and tourists permit bona fide accompanied baggage of used personal effects and specified additional articles free of customs duty subject to individual, non transferable monetary limits, with distinct ceilings for tourists of foreign origin and for arrivals from Nepal, Bhutan and Myanmar; infants are allowed only personal effects. Quantitative limits apply to tobacco and alcohol; excluded items include firearms, excess tobacco or alcohol, and bullion in non ornamental form. Excess baggage may be cleared on payment of customs duty, with certain goods charged at higher import duty rates, and flat panel televisions are excluded from concessions.